The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the company's adjusted trial balance. Accounts Payable Accounts Receivable Inventory Advertising Expense $17,000 29,000 23,600 21,000 Cost of Goods Sold Delivery Expense Income Tax Expense Insurance Expense Rent Expense 161,000 7,800 2,250 1,000 19,200 Sales Revenue 340,000 Sales Discounts 9,200 Sales Returns & Allowances 46,000 Net income would be: